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1992 (3) TMI 219 - CEGAT, NEW DELHIExtract: .......ther hand has produced a certificate from a Chartered Engineer, though based in India, about fairness of the declared value. In view of the aforesaid discussion, we are of the view that enhancement in value by the Department is arbitrary and without any cogent evidence. Accordingly, the appeal is allowed with consequential relief to the appellants.
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